119-hr-5558·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to increase the annual exclusion limit for dependent care assistance programs from $7,500 to $10,500 for married couples filing jointly (and from $3,750 to $…
119-hr-5475·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to allow workers to deduct qualified overtime compensation from their federal taxable income. Qualified overtime includes compensation paid at rates above an…
119-hr-5298·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to impose a corporate tax rate increase on companies with a CEO-to-median-worker pay ratio exceeding 50-to-1. The increase ranges from 0.5 percentage points…
119-s-2758·119th Congress·taxes+2
AI summaryThe Freight RAILCAR Act of 2025 establishes a 10 percent federal tax credit for freight railroad companies that replace or modernize outdated railcars. The credit applies to the cost of newly built re…
119-s-2744·119th Congress·taxes+1
AI summaryThe Federal Disaster Tax Relief Act of 2025 amends the Internal Revenue Code to provide tax relief for individuals affected by major disasters and wildfires. The bill codifies and extends rules allowi…
119-hr-4899·119th Congress·economy+1
CRS summaryCreating Access to Necessary American-Canadian Duty Adjustments Act or the CANADA Act
This bill exempts goods imported by or for the use of small business concerns from duties (i.e., tariffs) imposed…
119-hr-4849·119th Congress·healthcare+1
CRS summaryProtecting Health Care and Lowering Costs Act 2025
This bill makes permanent temporary provisions that generally expand eligibility for and increase the amount of the premium tax credit. This bill al…
119-s-2556·119th Congress·healthcare+1
CRS summaryThis bill makes permanent temporary provisions that generally expand eligibility for and increase the amount of the premium tax credit. This bill also repeals multiple Medicaid, Medicare, and health-r…
119-hr-4765·119th Congress·immigration+2
CRS summaryThis bill addresses issues concerning border security and immigration, including by transferring unobligated funds from the Internal Revenue Service to certain border-related projects.
Specifically,…
119-hr-4674·119th Congress·taxes+1
CRS summaryThis bill prohibits the imposition of duties (i.e., tariffs) on specified baby hygiene items (e.g., diapers, baby wipes, and baby changing tables) pursuant to certain presidential powers.
Specificall…
119-hr-4746·119th Congress·taxes+1
CRS summaryThis bill prohibits the imposition of duties (i.e., tariffs) on specified baby food items (e.g., baby bottles, breast pumps, and baby formula) pursuant to certain presidential powers.
Specifically, t…
119-hr-4666·119th Congress·taxes+1
CRS summaryThis bill prohibits the imposition of duties (i.e., tariffs) on specified baby clothing items (e.g., baby garments and clothing accessories, socks and booties, and shoes) pursuant to certain president…
119-hr-4738·119th Congress·taxes+1
CRS summaryThis bill prohibits the imposition of duties (i.e., tariffs) on specified baby safety items (i.e., baby carriages, strollers, carriers, and car seats) pursuant to certain presidential powers.
Specifi…
119-hr-4654·119th Congress·taxes+1
CRS summaryThis bill prohibits the imposition of duties (i.e., tariffs) on specified baby sleep items (e.g., cribs, toddler beds, and baby monitors) pursuant to certain presidential powers.
Specifically, the bi…
119-hr-4726·119th Congress·economy+1
CRS summaryThis bill prohibits the imposition of duties (i.e., tariffs) on specified baby toy items (e.g., products for children under the age of three, baby swings, and educational toys for babies and children)…
119-s-2383·119th Congress·economy+1
CRS summaryCreating Access to Necessary American-Canadian Duty Adjustments Act or the CANADA Act
This bill exempts goods imported by or for the use of small business concerns from duties (i.e., tariffs) imposed…
119-hr-4466·119th Congress·taxes+2
AI summaryThe CIRCLE Act establishes a 30 percent federal investment tax credit for businesses that invest in recycling infrastructure and equipment. The credit applies to qualified recycling property placed in…
119-hr-3858·119th Congress·environment+2
AI summaryThis bill amends the Dingell-Johnson Sport Fish Restoration Act to extend certain funding provisions through 2031, increase funding for interstate fisheries commission activities, expand boating infra…
119-hr-4352·119th Congress·taxes+2
CRS summaryHouses Over Middle-Class Exploitation Schemes Act or the HOMES Act
This bill prohibits a taxpayer who owns (directly or indirectly) 50 or more single-family residential rental properties (disqualifi…
119-hr-4243·119th Congress·healthcare+1
AI summaryThis bill amends the Internal Revenue Code to allow qualified distributions from health savings accounts (HSAs) to pay for certain home care expenses. Specifically, it permits HSA withdrawals for cont…
119-hr-4203·119th Congress·healthcare+1
AI summaryThe WEAR IT Act amends the Internal Revenue Code to allow certain wearable devices to be purchased using health savings accounts (HSAs), Archer Medical Savings Accounts (MSAs), health flexible spendin…
119-hr-4128·119th Congress·taxes+2
AI summaryThe CIRCUIT Act amends the Internal Revenue Code to expand the advanced manufacturing production credit under Section 45X to include distribution transformers. The bill provides a 10 percent tax credi…
119-s-1987·119th Congress·taxes
AI summaryThis bill amends the Internal Revenue Code to provide special tax treatment for financial guaranty insurance companies under the passive foreign investment company (PFIC) rules. Specifically, it allow…
119-hr-3644·119th Congress·healthcare+2
CRS summaryThis bill expands access to menstrual products (e.g., tampons) in certain locations and for particular groups, such as in schools and for low-income individuals, through federal programs and requireme…
119-s-1867·119th Congress·economy+1
CRS summaryThis bill immediately terminates de minimis treatment for goods originating in China and phases out such treatment for goods originating from all other countries. (Current law allows for U.S. imports…